Download Khmer Circular about Refund for VAT issued in 2005 Advertisement from Phnom Penh HR Phnom Penh HR is the best recruitment and consulting company in Cambodia and Asia, and our services by ACCA | CPA, Diploma in Cambodia Tax, Tax Agent, MBA etc. Phnom Penh HR services: Recruitment, Consulting, Accounting Service, Tax Advisory, Internal Audit Service, Outsourcing, Practical
Continue reading Determine cost of equity using CAPM (capital asset pricing model) Cost of Equity = Risk-Free Rate + Beta * (Market Rate of Return – Risk-Free Rate) The market rate of return refers to the returns generated by the market in which the ABC Company’s stock is traded. The beta of the stock refers to the risk level of the individual
Continue reading Tax – Debit Note and Credit Note for Purchase and Sale Return If ABC Company sold goods to XYZ Company, later XYZ Company returned goods back to ABC Company. What tax effect ? ABC Company will issue credit note for sale return, and record in sale journal as negative sale and VAT output for tax purpose. XYZ Company will issue
Continue reading Fiscal stamp tax A fiscal stamp tax is due on advertising leaflets and banners, levied at different bands of rates, based on the dimensions of the advertising item, the number of letters and the lettering is Khmer or includes a foreign language is subject to fiscal stamp tax. *** Phnom Penh HR is the best recruitment and consulting in Cambodia
Continue reading Download Files | Law -Registration Tax Please download latest Law, Sub Decree, Prakas, Circular and Notification about Registration Tax as follows. Prakas Registration Tax 2017
Continue reading Immovable Property Tax (IPT) – Example 1 Construction in Progress ABC Company is constructing a building in July 2014 located in Khan Chamkamon for admin office. Based on the construction completion certificates issued by the contractor, the construction was 62% completed as at 31 December 2015 and was valued at $100,000. As at 31 December 2016,the construction was reported as 88%
Continue reading Public Lighting Tax (PLT) | SPT, VAT, PIT-Example 1 Local beer producer, KK L Company, sold beer $100,000 (included any taxes) to real regime KOL Company that purchases and sells beer in Phnom Penh. KOL Company sold all beers bought from KKL Company to customers $120,000 ( included any taxes). Required: 1. Calculate any taxes that KKL will pay to
Continue reading Accommodation Tax -Summary The Accommodation Tax is an indirect tax with the rate of 2% to be imposed on accommodation in hotels. The word “Hotel” included the following places. Hotel Hotel Apartment Suite Hotel Resort Hotel Motel Lodge Bungalow Guest House Tourist Camping Other similar accommodation places. Tax Base for Accommodation Tax = accommodation fee + Service Charge ( More
Continue reading Tax on Property Rental-Example 1 Mr.A own some properties and rent these properties to the following customers. Customer 1 : rent office of $200 per month. Customer 2 : rent warehouse of $1,000 per month. Required: Calculate tax on property that Mr. A will pay to tax authority. Solution Tax on property = ( 200 +1,000) x 10%=$120. *** Phnom
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